ASET DAN LIABILITAS MONETER DALAM MATA UANG ASING
The original financial statements included herein are in the Indonesian language
PT MNC LAND Tbk DAN ENTITAS ANAK
DH PT GLOBAL LAND DEVELOPMENT TBK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tahun Yang Berakhir Pada Tanggal-Tanggal 31 Desember 2012 dan 2011
Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT MNC LAND Tbk
AND SUBSIDIARIES FORMERLY PT GLOBAL LAND DEVELOPMENT TBK
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Years Ended December 31, 2012 and 2011
Expressed in Rupiah, unless otherwise stated
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37. MANAJEMEN RISIKO KEUANGAN lanjutan 37. FINANCIAL RISK MANAGEMENT continued
d. Manajemen Risiko
Modal d.
Capital Risk Management Tujuan utama pengelolaan modal Perusahaan
adalah untuk memastikan pemeliharaan rasio modal yang sehat untuk mendukung usaha dan
memaksimalkan imbalan bagi pemegang saham. The primary objective of the Company and
Subsidiaries capital management is to ensure that they maintain healthy capital ratios in order to
support its business and maximize shareholder value.
Perusahaan dan Entitas Anak mengelola struktur permodalan dan melakukan penyesuaian.
berdasarkan perubahan kondisi ekonomi. Untuk memelihara dan menyesuaikan struktur permodalan.
Perusahaan dapat menyesuaikan pembayaran dividen kepada pemegan saham. imbal modal kepada
pemegang saham atau menerbitkan saham baru. Tidak ada perubahan atas tujuan. kebijakan maupun
proses pada periode berakhir pada tanggal-tanggal 31 Desember 2012 dan 2011.
The Company and subsidiaries manages its capital structure and makes adjustments to it. In light of
changes in economic conditions. To maintain or adjust the capital structure. the Company may adjust
the dividend payment to shareholders. Issue new shares or raise debt financing. No changes were
made in the objectives. policies or processes for the years ended December 31, 2012 and 2011.
38. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 38.
FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
Tabel di bawah ini menyajikan perbandingan atas nilai tercatat dengan nilai wajar dari instrumen keuangan
Perusahaan yang tercatat dalam laporan keuangan. The table below is a comparison by class of the carrying
amounts and fair value of the Company and Subsidiaries financial instruments that are carried in the consolidated
financial statements.
2012 2011
Nilai tercatat Carrying value
Nilai wajar Fair value
NilaI tercatat Carrying value
Nilai wajar Fair value
Aset keuangan: Financial assets:
Kas dan bank 94.101.193.154
94.101.193.154 12.114.018.843 12.114.018.843
Cash on hand and in banks Piutang usaha
57.751.201.650 57.751.201.650 25.454.660.593 25.454.660.593
Trade receivables Piutang lain-lain
8.478.413.507 8.478.413.507
104.000.085.482 104.000.085.482 Other receivables
Jumlah 160.330.808.311 160.330.808.311
141.568.764.918 141.568.764.918 Total
Liabilitas keuangan: Financial liabilities:
Utang usaha 33.874.970.895
33.874.970.895 5.368.886.022 5.368.886.022
Trade payables Utang lain-lain
15.055.155.051 15.055.155.051
4.284.489.854 4.284.489.854 Other payables
Biaya yang masih harus di bayar 27.363.801.474
27.363.801.474 1.776.088.440 1.776.088.440
Accrued expenses Utang jangka panjang jatuh
tempo dalam satu tahun Bank
86.440.377.426 86.440.377.426
61.602.663.081 61.602.663.081
Current maturities of long term liabilities
Bank loans Utang jangka panjang jatuh
tempo dalam satu tahun Bank
210.366.962.543 210.366.962.543
14.702.048.148 14.702.048.148
Long term liabilities- net of current maturities
Loans Obligasi konversi
33.845.000.000 33.845.000.000
31.738.000.000 31.738.000.000 Convertible bonds
Jumlah 406.946.267.389 406.946.267.389
67.909.656.264 67.909.656.264 Total
Berikut metode dan asumsi yang digunakan untuk estimasi nilai wajar:
The following methods and assumptions are used to estimate the fair value:
Nilai wajar kas dan setara kas. piutang usaha dan uang muka mendekati nilai tercatat karena jangka waktu jatuh
tempo yang singkat atas instrumen keuangan tersebut. The fair value of cash and cash equivalents, trade
receivables, other receivables. trade payables, and accrued expenses approximate their carrying amounts
largely due to short-term maturities of these instruments.
Nilai wajar dari utang bank mendekati nilai tercatat karena tingkat suku bunganya dinilai ulang secara berkala.
The fair value of bank loans approximate their carrying amounts largely due to their interest rate are frequently
reprised. Nilai wajar dari piutang pembiayaan konsumen ditentukan
menggunakan diskonto arus kas berdasarkan tingkat suku bunga efektif.
The fair value of lease liabilities are determined by discounted cash flow using effective interest rate.